JUDGMENT

Harjit Singh Bedi, J. —

1. Leave granted.

2. The respondent, S.P. Singh, an officer of the 1973 batch of the Indian Revenue Service, was posted as Commissioner (Appeals) Central Excise, Bhopal in May 2005. He filed an application dated 10th May, 2005 seeking voluntary retirement w.e.f. 1st September, 2005, on having completed 30 years of qualifying service. On 30th June, 2005 the respondent was relieved from Bhopal and posted as Commissioner (Appeals) at Hyderabad. He accordingly handed over charge at Bhopal on 20th June, 2005 but as the officer holding the post at Hyderabad had not been likewise relieved, the respondent’s transfer order was stayed and a request was made by him seeking a suitable posting pursuant to his request for voluntary retirement. Vide communication dated 25th August, 2005 sent to the respondent at his residential address H. No. 226 Sector 15-A, NOIDA, he was asked to deposit some outstanding dues so that his request for retirement could be finalized. Quite to the contrary, however, on 9th September, 2005, the respondent received an order dated 30th August, 2005 placing him under suspension and fixing his Head Quarters at Aurangabad and by another or